the needs of the Muslims is to be distributed among them.

However, the view of al-Shāfiʿī and some of Ahmad’s followers is that wealthy people whose services bring no benefit to the Muslims have no entitlement to it when funds remain beyond the Muslims’ needs—as ʿUmar ibn al-Khattāb (may Allah be pleased with him) did when wealth became abundant and he distributed it among the Muslims generally. All categories of Muslims, rich and poor alike, thus had an allotted stipend in ʿUmar ibn al-Khattāb’s register. Those registered, however, belonged to two categories: fighting men, who were adult males; and dependants, who were children and women not eligible for combat.

Nevertheless, the poor must be given priority over wealthy people whose services bring no benefit. No wealthy person is to receive anything until a surplus remains after the poor have been provided for. This is the view of the majority, including Mālik and Ahmad, according to the sounder of the two reports from him. Al-Shāfiʿī’s view, as noted above, is that the surplus is reserved exclusively for the poor.

As for “the third category of wealth,” it consists of the obligatory alms levied as zakat on Muslims’ property: zakat on agricultural produce, namely the tenths and half-tenths collected from grain and fruit; zakat on livestock, namely camels, cattle, sheep and goats; zakat on trade goods; and zakat on gold and silver.

This wealth is to be spent on the recipients Allah Most High mentions in His words:

“Zakat is only for the poor and the needy, those employed to administer it, those whose hearts are to be reconciled, freeing those in bondage, those in debt, the cause of Allah, and the stranded traveller—an obligation ordained by Allah. And Allah is All-Knowing, All-Wise.”

The Sunan collections report: “A man asked the Prophet (peace and blessings be upon him) to give him some of the zakat funds.